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REGISTERED NUMBER: 01731359 (England and Wales)















UNAUDITED FINANCIAL STATEMENTS

FOR THE YEAR ENDED 30 JUNE 2023

FOR

CELTIC NORTHERN LIMITED

CELTIC NORTHERN LIMITED (REGISTERED NUMBER: 01731359)

CONTENTS OF THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023










Page

Company Information 1

Abridged Balance Sheet 2

Notes to the Financial Statements 4


CELTIC NORTHERN LIMITED

COMPANY INFORMATION
FOR THE YEAR ENDED 30 JUNE 2023







DIRECTORS: R G Jones
Mrs E Jones





SECRETARY: Mrs E Jones





REGISTERED OFFICE: Elgaf
Llwyn Y Fuches
Penygroes
Gwynedd
LL54 6ET





REGISTERED NUMBER: 01731359 (England and Wales)





ACCOUNTANTS: Williams Denton Cyf
Chartered Certified Accountants
Glaslyn
Ffordd y Parc
Parc Menai
Bangor
Gwynedd
LL57 4FE

CELTIC NORTHERN LIMITED (REGISTERED NUMBER: 01731359)

ABRIDGED BALANCE SHEET
30 JUNE 2023

2023 2022
Notes £    £    £    £   
FIXED ASSETS
Tangible assets 4 427,875 464,037
Investments 5 - -
427,875 464,037

CURRENT ASSETS
Debtors 56,538 13,500
Cash at bank 31,702 33,816
88,240 47,316
CREDITORS
Amounts falling due within one year 48,115 51,704
NET CURRENT ASSETS/(LIABILITIES) 40,125 (4,388 )
TOTAL ASSETS LESS CURRENT
LIABILITIES

468,000

459,649

PROVISIONS FOR LIABILITIES (42,346 ) (47,317 )

ACCRUALS AND DEFERRED INCOME (174,446 ) (179,577 )
NET ASSETS 251,208 232,755

CAPITAL AND RESERVES
Called up share capital 5,000 5,000
Retained earnings 246,208 227,755
251,208 232,755

The company is entitled to exemption from audit under Section 477 of the Companies Act 2006 for the year ended 30 June 2023.

The members have not required the company to obtain an audit of its financial statements for the year ended 30 June 2023 in accordance with Section 476 of the Companies Act 2006.

The directors acknowledge their responsibilities for:
(a)ensuring that the company keeps accounting records which comply with Sections 386 and 387 of the Companies Act 2006 and
(b)preparing financial statements which give a true and fair view of the state of affairs of the company as at the end of each financial year and of its profit or loss for each financial year in accordance with the requirements of Sections 394 and 395 and which otherwise comply with the requirements of the Companies Act 2006 relating to financial statements, so far as applicable to the company.

CELTIC NORTHERN LIMITED (REGISTERED NUMBER: 01731359)

ABRIDGED BALANCE SHEET - continued
30 JUNE 2023


The financial statements have been prepared and delivered in accordance with the provisions applicable to companies subject to the small companies regime.

All the members have consented to the preparation of an abridged Income Statement and an abridged Balance Sheet for the year ended 30 June 2023 in accordance with Section 444(2A) of the Companies Act 2006.

In accordance with Section 444 of the Companies Act 2006, the Income Statement has not been delivered.

The financial statements were approved by the Board of Directors and authorised for issue on 14 December 2023 and were signed on its behalf by:





R G Jones - Director


CELTIC NORTHERN LIMITED (REGISTERED NUMBER: 01731359)

NOTES TO THE FINANCIAL STATEMENTS
FOR THE YEAR ENDED 30 JUNE 2023


1. STATUTORY INFORMATION

Celtic Northern Limited is a private company, limited by shares , registered in England and Wales. The company's registered number and registered office address can be found on the Company Information page.

2. ACCOUNTING POLICIES

Basis of preparing the financial statements
These financial statements have been prepared in accordance with Financial Reporting Standard 102 "The Financial Reporting Standard applicable in the UK and Republic of Ireland" including the provisions of Section 1A "Small Entities" and the Companies Act 2006. The financial statements have been prepared under the historical cost convention.

Turnover
Turnover is measured at the fair value of the consideration received or receivable, excluding discounts, rebates, value added tax and other sales taxes.

Tangible fixed assets
Depreciation is provided at the following annual rates in order to write off each asset over its estimated useful life.

Investments in subsidiaries
Investments in subsidiary undertakings are recognised at cost less any provision for impairment.

Taxation
Taxation for the year comprises current and deferred tax. Tax is recognised in the Income Statement, except to the extent that it relates to items recognised in other comprehensive income or directly in equity.

Current or deferred taxation assets and liabilities are not discounted.

Current tax is recognised at the amount of tax payable using the tax rates and laws that have been enacted or substantively enacted by the balance sheet date.

Deferred tax
Deferred tax is recognised in respect of all timing differences that have originated but not reversed at the balance sheet date.

Timing differences arise from the inclusion of income and expenses in tax assessments in periods different from those in which they are recognised in financial statements. Deferred tax is measured using tax rates and laws that have been enacted or substantively enacted by the year end and that are expected to apply to the reversal of the timing difference.

Unrelieved tax losses and other deferred tax assets are recognised only to the extent that it is probable that they will be recovered against the reversal of deferred tax liabilities or other future taxable profits.

Hire purchase and leasing commitments
Rentals paid under operating leases are charged to profit or loss on a straight line basis over the period of the lease.

3. EMPLOYEES AND DIRECTORS

The average number of employees during the year was NIL (2022 - NIL).

CELTIC NORTHERN LIMITED (REGISTERED NUMBER: 01731359)

NOTES TO THE FINANCIAL STATEMENTS - continued
FOR THE YEAR ENDED 30 JUNE 2023


4. TANGIBLE FIXED ASSETS
Totals
£   
COST
At 1 July 2022 1,177,028
Additions 12,279
At 30 June 2023 1,189,307
DEPRECIATION
At 1 July 2022 712,991
Charge for year 48,441
At 30 June 2023 761,432
NET BOOK VALUE
At 30 June 2023 427,875
At 30 June 2022 464,037

5. FIXED ASSET INVESTMENTS

Information on investments other than loans is as follows:
Totals
£   
COST
At 1 July 2022
and 30 June 2023 2
PROVISIONS
At 1 July 2022
and 30 June 2023 2
NET BOOK VALUE
At 30 June 2023 -
At 30 June 2022 -